1232.If Tests I - III are not met, is material participation still
possible?

Even if Tests I-III
(§§1224-1231)
are not met, your total activities still may count as material
participation. Those tests are for the more common types of arrangements.
There may be different types of situations or combinations of factors
that, based on the total picture, establish material participation.

NOTE: If you are in doubt, consult your nearest
Social Security office or any Internal Revenue Service office.